CPS CONSULT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CPS CONSULT
Largest movements
- Receivables within one year +€6,959
up €6,959 (+5479.5%), from €127 to €7,086
of which Trade receivables: +€7,042
- Cash +€453
up €453 (+57.6%), from €787 to €1,240
mainly Net result for the year (+€14,405) and Other debts (+€3,413)
- Profit (loss) carried forward +€14,405
up €14,405 (+26.3%), from -€54,866 to -€40,461
- Trade debts -€9,417
down €9,417 (-92.6%), from €10,169 to €752
- Other debts +€3,413
up €3,413 (+12.7%), from €26,827 to €30,240
- Accrued charges and deferred income -€1,469
down €1,469 (-44.4%), from €3,312 to €1,843
- Tax, wage and social debts +€481
up €481 (+6.0%), from €8,035 to €8,516
- Gross operating margin +€15,010
up €15,010 (+256.7%), from €5,848 to €20,858
- Taxes +€4,008
up €4,008 (+223.3%), from €1,795 to €5,803
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €914 | €8,326 | +€7,412 | +810.9% |
| Current assets | 29/58 | €914 | €8,326 | +€7,412 | +810.9% |
| Amounts receivable within one year | 40/41 | €127 | €7,086 | +€6,959 | +5479.5% |
| Trade receivables | 40 | €44 | €7,086 | +€7,042 | +16004.5% |
| Other amounts receivable | 41 | €83 | - | -€83 | |
| Cash at bank and in hand | 54/58 | €787 | €1,240 | +€453 | +57.6% |
| Total equity and liabilities | 10/49 | €914 | €8,326 | +€7,412 | +810.9% |
| Equity | 10/15 | -€47,429 | -€33,025 | +€14,404 | +30.4% |
| Contributions | 10/11 | €7,437 | €7,436 | -€1 | 0.0% |
| Capital | 10 | €7,437 | €7,436 | -€1 | 0.0% |
| Issued capital | 100 | €22,310 | €22,310 | = | 0.0% |
| Uncalled capital | 101 | €14,873 | €14,874 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€54,866 | -€40,461 | +€14,405 | +26.3% |
| Amounts payable | 17/49 | €48,343 | €41,351 | -€6,992 | -14.5% |
| Amounts payable within one year | 42/48 | €45,031 | €39,508 | -€5,523 | -12.3% |
| Trade debts | 44 | €10,169 | €752 | -€9,417 | -92.6% |
| Suppliers | 440/4 | €10,169 | €752 | -€9,417 | -92.6% |
| Taxes, remuneration and social security | 45 | €8,035 | €8,516 | +€481 | +6.0% |
| Taxes | 450/3 | €8,035 | €8,516 | +€481 | +6.0% |
| Other amounts payable | 47/48 | €26,827 | €30,240 | +€3,413 | +12.7% |
| Accrued charges and deferred income | 492/3 | €3,312 | €1,843 | -€1,469 | -44.4% |
| Other operating charges | 640/8 | €491 | €640 | +€149 | +30.3% |
| Gross operating margin | 9900 | €5,848 | €20,858 | +€15,010 | +256.7% |
| Operating profit (loss) | 9901 | €5,357 | €20,218 | +€14,861 | +277.4% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +5.0% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €5,317 | €20,208 | +€14,891 | +280.1% |
| Income taxes | 67/77 | €1,795 | €5,803 | +€4,008 | +223.3% |
| Profit (loss) for the period | 9904 | €3,522 | €14,405 | +€10,883 | +309.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,522 | €14,405 | +€10,883 | +309.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.